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Muhammad Ridho Al Amin
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jurnalaktiva2@gmail.com
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Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.
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INDONESIA
Jurnal Akuntansi AKTIVA
Published by Universitas Muhammadiyah Metro
ISSN : 27220281     EISSN : 27220273     DOI : https://doi.org/10.24127
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc. As well as the study of accounting studes relevant accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 84 Documents
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PENGARUH KREATIVITAS, MODAL USAHA, DIVERSIFIKASI PRODUK DAN KEBIJAKAN PEMERINTAH TERHADAP KEBERLANJUTAN BISNIS UMKM (STUDI PADA UMKM BIDANG PERDAGANGAN DI KELURAHAN IRINGMULYO KOTA METRO) Cika Irlia Azzahra; Suyanto Suyanto; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.897 KB) | DOI: 10.24127/akuntansi.v2i1.903

Abstract

This study aimed to examine the influence of creativity, business capital, product diversification and government policies on business sustainability in the Trade Sector UMKM in Iringmulyo Village, Metro City. The sampling method used was convenience sampling, until a total sample of 86 business actors was obtained. This study used a quantitative approach. The data used are primary data from the results of distributing questionnaires. The data were then processed with IBM Statistics SPSS 24. The results of this study indicated that partially creativity had an effect on business sustainability, business capital had no effect on business sustainability, product diversification had an effect on business sustainability, government policies affected business sustainability as well as simultaneously creativity, capital. business, product diversification and government policies affected business sustainability.Key words: creativity; business Capital; product diversification; government policy; UMKM business continuity
PENGARUH PENERAPAN RULE OF LAW, CONSENSUS ORIENTATION, DAN EQUALITY TERHADAP KESEJAHTERAAN MASYARAKAT DI MASA PANDEMI COVID-19 (STUDI KASUS PADA DESA TOTOKATON KECAMATAN PUNGGUR) Tri Suci Rahayu; Nedi Hendri; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.578 KB) | DOI: 10.24127/akuntansi.v2i1.904

Abstract

This study aimed to analyze the effect of rule of law (1), consensus orientation (2), and equality (3) on community welfare. This study used a quantitative approach, the population of this study was 151 respondents. The sampling technique in this study was probability sampling using simple proportional random sampling with the Slovin formula, so as to obtain a sample of 60 respondents. The data in this study used SPSS version 20 with multiple linear regression analysis testing. The results of this study indicated that the rule of law had a significant effect on people's welfare, while consensus orientation and equality did not have a significant effect on people's welfare.
PENGARUH PERILAKU PENGELOLAAN KEUANGAN, LOCUS OF CONTROL, DAN MEDIA SOSIAL TERHADAP HEDONISME LIFESTYLE DI KALANGAN MAHASISWA (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH METRO) Anisa Viatri Dewi; Jawoto Nusantoro; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.07 KB) | DOI: 10.24127/akuntansi.v2i1.906

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis Pengaruh Perilaku Pengelolaan Keuangan (1), Locus of Control (2), dan Media Sosial (3) Terhadap Hedonisme Lifestyle di kalangan Mahasiswa Akuntansi Universitas Muhammadiyah Metro. Populasi pada penelitian ini yaitu sebanyak 313 responden. Teknik pengambilan sampel dalam peneltian ini menggunakan Nonprobability Sampling dengan menggunakan Purposive Sampling dengan menggunakan beberapa kriteria responden sehingga memperoleh sampel sebanyak 68 responden. Data dalam penelitian ini menggunakan SPSS versi 22 dengan pengujian analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa perilaku pengelolaan keuangan dan media sosial berpengaruh secara signifikan terhadap hedonisme lifestyle dikalangan mahasiswa, sedangkan locus of control tidak berpengaruh secara signifikan terhadap hedonisme lifestyle dikalangan mahasiswa, serta perilaku pengelolaan keuangan, locus of control, dan media sosial berpengaruh secara simultan. ABSTRACT This study aimed to analyze the Effect of Financial Management Behavior (1), Locus of Control (2), and Social Media (3) on Hedonism Lifestyle among Accounting Students of Muhammadiyah University of Metro. The population in this study was 313 respondents. The sampling technique in this study used nonprobability sampling using purposive sampling using several respondents' criteria so that a sample of 68 respondents was obtained. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicated that the behavior of financial management and social media had a significant effect on hedonism lifestyle among students, while locus of control had no significant effect on hedonism lifestyle among students, as well as financial management behavior, locus of control, and social media simultaneously.
ANALISIS POTENSI KECURANGAN (FRAUD) PENGELOLAAN DANA DESA DI DESA RUKTI SEDYO KECAMATAN RAMAN UTARA KABUPAATEN LAMPUNG TIMUR Wahyudi Jaya Kusuma; Suyanto Suyanto; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.609 KB)

Abstract

The purpose of this study was to identify the potential for fraud in village management. This study uses an approach approach and the type of data used is primary data obtained directly by using interview techniques to the Technical Officer of Village Financial Management (PTPKD) Rukti Sedyo Village, North Raman District, East Lampung Regency. The results of the study indicate that in the financial management of Rukti Sedyo Village there are potential vulnerabilities, including: an act of doing something, disciplinary behavior, feeling that it does not harm others and considers mistakes as a natural thing. Lack of training and supervision of the village fund management process can lead to a deviation that can be detrimental, training is carried out to improve the ability of village officials in managing village funds, this is very necessary to create a good management of village funds and in accordance with the rules that have been set.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RUMAH SAKIT MUHAMMADIYAH KOTA METRO Nita Ismaya; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.22 KB) | DOI: 10.24127/akuntansi.v2i2.1528

Abstract

This study aims to find out the Accounting Information System for Cash Receipts and Expenditures at Muhammadiyah Hospital in Metro City. The data is obtained from interviews, observations, and documentations. Research data analysis was conducted using qualitative descriptive data analysis. The results show that the procedure of receipt and expenditure of cash has been implemented properly where the evidence of receipt and expenditure of cash are reported and stored by the authorities. In addition, records are begun from journals, ledgers to financial statements.
PENGARUH PENDIDIKAN DAN PELATIHAN, KEMAMPUAN TEKNIK PERSONAL DAN KETERLIBATAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Di Universitas Muhammadiyah Metro) Siska Nurhidayah; Yulita Zanaria; Suyanto Suyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.145 KB)

Abstract

This study aims to determine the effect of education and training, personal technical skills and user involvement on the performance of the accounting information system for users of SIMAKU (financial management information system) Universitas Muhammadiyah Metro. The population in this study is SIMAKU users of every unit of Muhammadiyah Metro University with a total population of 41 users. The sampling method used in this research is total sampling (census). This study uses a quantitative approach method. The data used in this study is primary data obtained directly from research subjects in the form of a questionnaire (questionnaire) with a data measurement tool in the form of a Likert scale. The results of this study indicate that user involvement has a significant effect on the performance of accounting information systems. Meanwhile, education and training, personal technical skills have no significant effect on the performance of accounting information systems. Simultaneously education and training, personal technical skills, and user involvement have a significant effect on the performance of accounting information systems.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA METRO) Alya Citra Utomo; Suyanto Suyanto; Kuncoro Budi Riyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.569 KB)

Abstract

This study aims to determine the effect of the application of government accounting standards, good governance and human resource competence on the quality of financial reports at the Regional Financial and Asset Management Agency of Metro City. Data obtained from observations, documentation and questionnaires. The analysis technique used is data requirements analysis, and hypothesis analysis. The results of this study indicate that Human Resource Competence, Implementation of Government Accounting Standards, Good Governance affect the Quality of Metro City Government Financial Reports. Keywords: Government Accounting Standards, Good Governance, Human Resources Competence, Financial Reporting Quality.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI DESA PURWOREJO KECAMATAN KOTA GAJAH KABUPATEN LAMPUNG TENGAH Ridwan Indra Hermawan; Yulita Zanaria; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.789 KB)

Abstract

This study aimed to determine the effect of accountability, transparency, and community participation on the effectiveness of managing the allocation of funds in Purworejo village, Kotagajah Sub-district, Lampung Tengah district. Data were obtained from the results of written data and questionnaires to 97 respondents who were taken using the formula from Slovin. The data analysis of this research was carried out using analysis of instrument testing, classical assumptions and hypotheses. The results of this study indicated that the variables of accountability, transparency and community participation in the management of village funds had a positive and significant effect on the effectiveness of the management of village fund allocations in Purworejo Village, Kotagajah Sub-district, Central Lampung district.
PENGARUH PERSEPSI TEKNOLOGI INFORMASI DAN FITUR LAYANAN TERHADAP MINAT NASABAH MENGGUNAKAN INTERNET BANKING (STUDI KASUS PADA NASABAH BANK BRI) Intan Sri Asti; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.945 KB)

Abstract

This study aims to explain the effect of perceptions of information technology and service features on customers' interest in using internet banking. Samples taken are 96 customers of BRI bank as respondents who have used internet banking at least once. This research is quantitative in nature. The method used in sampling is nonprobability sampling and the method used is purposive sampling. Meanwhile, the analysis technique used is multiple linear regression with the help of the SPSS version 25 program. Based on the research that has been done, it is found that perceptions of information technology and service features affect customer interest in using internet banking. Keywords: Perceptions of information technology, service features, and customer interest in using internet banking
PERAN ACTIVITY BASED MANAGEMENT DALAM MENINGKATKAN EFISIENSI PADA MOOVBY INDONESIA Nofa Sri Lestari; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.049 KB)

Abstract

This study aims to help managing the activities of the company in increasing efficiency. To find out whether the company still has non-value-added activities by using the activity-based management method to reduce the waste that occurs. Cost efficiency is an important strategy for companies in maintaining their business. This research is qualitative in nature with the type of case study research on the vehicle rental service company Moovby Indonesia. From the analysis carried out, there are four non-value-added activities at Moovby Indonesia, namely pickup and delivery of late vehicles, vehicle damage, installation of GPS-tracker and bank admin fees.

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